Asset Retirement Obligations

9 Months Ended

Sep. 30, 2025

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligations

16. Asset Retirement Obligations

Asset retirement obligations are estimated by management based on Epsilon’s net ownership interest in all wells and the gathering system, estimated costs to reclaim and abandon such assets and the estimated timing of the costs to be incurred in future periods, and the forecast risk free cost of capital. Each year we review, and to the extent necessary, revise our asset retirement obligations estimates in accordance with recent activity and current service costs.

The following tables summarize the changes in asset retirement obligations for the periods indicated:

	Nine Months Ended		Year ended
		September 30,		December 31,
	2025		2024
Balance beginning of period	$	3,652,296	$	3,502,952
Liabilities acquired		25,196		48,207
Wells plugged and abandoned		(1,600)		(88,992)
Change in estimates		—		6,695
Accretion		146,138		183,434
Balance end of period	$	3,822,030	$	3,652,296